TAXguide 09/17 – FRS 102: loans at non-market rates

This TAXguide considers the tax treatment of loans at non-market rates of interest to companies. This follows changes to the accounting rules introduced in FRS 102, which apply to accounting periods beginning on or after 1 January 2015, and the impact of changes to the loan relationship rules. Read a summary here, Tax Faculty members can download the full guide.
Source: Tax News

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